SolvedSchedule 12 | Provision of services through an intermediary
From legislation.gov.uk
Part IApplication of this Schedule
Engagements to which this Schedule applies
(1)RepealedF1
Worker treated as receiving Schedule E income
(2)RepealedF1
Conditions of liability where intermediary is a company
(3)RepealedF1
Conditions of liability where intermediary is a partnership
(4)RepealedF1
Conditions of liability where intermediary is an individual
(5)RepealedF1
Exception of certain payments subject to deduction of tax
(6)RepealedF1
Part IIThe deemed Schedule E payment
Calculation of deemed Schedule E payment
(7)RepealedF1
(7A)RepealedF1
(7B)RepealedF1
Treatment of payments made under construction industry scheme
(8)RepealedF1
Apportionments
(9)RepealedF1
Application of Schedule E rules
(10)RepealedF1
Application of Income Tax Acts in relation to deemed Schedule E payment
(11)RepealedF1
Part IIISupplementary provisions
Earlier date of deemed Schedule E payment in certain cases
(12)RepealedF1
Relief in case of distributions by intermediary
(13)RepealedF1
Provisions applicable to multiple intermediaries
(14)RepealedF1
Multiple intermediaries: avoidance of double-counting
(15)RepealedF1
Multiple intermediaries: joint and several liability for PAYE deductions
(16)RepealedF1
Calculation of profits of intermediary: deduction for deemed Schedule E payment
(17)RepealedF2
Calculation of profits of intermediary: special rules for partnerships
(18)RepealedF3
Meaning of “associate"
(19)RepealedF1
Meaning of “the Inland Revenue"
(20)RepealedF1
Interpretation
(21)RepealedF1
Transitional provisions: general
(22)RepealedF1
Transitional provisions: deemed discontinuance of business
(23)RepealedF1
Saving for provisions relating to agency workers
(24)RepealedF1